DIVINO GAMES: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DIVINO GAMES
Largest movements
- Tangible fixed assets +€75,460
up €75,460 (+199%), from €37,955 to €113,415
of which Furniture and vehicles: +€55,426
- Financial fixed assets +€44,450
up €44,450 (+286%), from €15,531 to €59,981
- Cash -€10,579
down €10,579 (-85.5%), from €12,377 to €1,798
mainly Investment in fixed assets (net) (-€137,948) and Deferred charges and accrued income (-€1,451)
- Receivables within one year -€2,004
down €2,004 (-12.9%), from €15,500 to €13,496
- Profit (loss) carried forward +€66,082
up €66,082 (+143%), from €46,362 to €112,444
- Debts after one year +€18,234
new in 2025: €18,234
- Tax, wage and social debts +€12,203
up €12,203 (+72.4%), from €16,849 to €29,053
- Current portion of long-term debt +€10,415
new in 2025: €10,415
- Contributions +€3,500
up €3,500 (+53.8%), from €6,500 to €10,000
- Other operating charges -€25,091
down €25,091 (-92.9%), from €26,996 to €1,905
- Depreciation +€11,747
up €11,747 (+187%), from €6,290 to €18,037
- Gross operating margin -€6,384
down €6,384 (-5.8%), from €110,699 to €104,315
- Taxes +€5,853
up €5,853 (+49.8%), from €11,760 to €17,613
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,362 | €190,141 | +€108,779 | +134% |
| Fixed assets | 21/28 | €53,485 | €173,396 | +€119,911 | +224% |
| Tangible fixed assets | 22/27 | €37,955 | €113,415 | +€75,460 | +199% |
| Plant, machinery and equipment | 23 | €37,955 | €30,424 | -€7,531 | -19.8% |
| Furniture and vehicles | 24 | - | €55,426 | +€55,426 | |
| Other tangible fixed assets | 26 | - | €27,565 | +€27,565 | |
| Financial fixed assets | 28 | €15,531 | €59,981 | +€44,450 | +286% |
| Current assets | 29/58 | €27,877 | €16,745 | -€11,132 | -39.9% |
| Amounts receivable within one year | 40/41 | €15,500 | €13,496 | -€2,004 | -12.9% |
| Trade receivables | 40 | €15,500 | €13,496 | -€2,004 | -12.9% |
| Cash at bank and in hand | 54/58 | €12,377 | €1,798 | -€10,579 | -85.5% |
| Deferred charges and accrued income | 490/1 | - | €1,451 | +€1,451 | |
| Total equity and liabilities | 10/49 | €81,362 | €190,141 | +€108,779 | +134% |
| Equity | 10/15 | €52,862 | €122,444 | +€69,582 | +132% |
| Contributions | 10/11 | €6,500 | €10,000 | +€3,500 | +53.8% |
| Profit (loss) carried forward | 14 | €46,362 | €112,444 | +€66,082 | +143% |
| Amounts payable | 17/49 | €28,500 | €67,698 | +€39,197 | +138% |
| Amounts payable after more than one year | 17 | - | €18,234 | +€18,234 | |
| Financial debts | 170/4 | - | €18,234 | +€18,234 | |
| Amounts payable within one year | 42/48 | €28,500 | €49,463 | +€20,963 | +73.6% |
| Current portion of amounts payable after more than one year | 42 | - | €10,415 | +€10,415 | |
| Trade debts | 44 | €2,162 | €1,669 | -€493 | -22.8% |
| Suppliers | 440/4 | €2,162 | €1,669 | -€493 | -22.8% |
| Taxes, remuneration and social security | 45 | €16,849 | €29,053 | +€12,203 | +72.4% |
| Taxes | 450/3 | €16,849 | €29,053 | +€12,203 | +72.4% |
| Other amounts payable | 47/48 | €9,489 | €8,327 | -€1,162 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,290 | €18,037 | +€11,747 | +187% |
| Other operating charges | 640/8 | €26,996 | €1,905 | -€25,091 | -92.9% |
| Gross operating margin | 9900 | €110,699 | €104,315 | -€6,384 | -5.8% |
| Operating profit (loss) | 9901 | €77,413 | €84,372 | +€6,959 | +9.0% |
| Financial charges | 65/66B | €240 | €677 | +€437 | +182% |
| Recurring financial charges | 65 | €240 | €677 | +€437 | +182% |
| Profit (loss) for the period before taxes | 9903 | €77,173 | €83,695 | +€6,522 | +8.5% |
| Income taxes | 67/77 | €11,760 | €17,613 | +€5,853 | +49.8% |
| Profit (loss) for the period | 9904 | €65,412 | €66,082 | +€670 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €65,412 | €66,082 | +€670 | +1.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.